Appellant Justified in Suo Motu Abatement Claim u/r 10 of 2010 Tobacco Packing Machine Duty Rules.

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....Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 - whether the appellant could suo motu claim abatement - Based on the facts and circumstances of the case, the appellant was justified in claiming suo motu rebate under rule 10 of the 2010 Rules. - AT....